The legitimacy of an estimated tax assessment, provided that the case can easily understand the revenue by simple means (negative)

Even if the taxpayer did not file a final report on value-added tax on the real estate rental income, the lease contract submitted without recording or recording account books, and there is no evidential document that can practically investigate the above lease income, if it is possible to easily grasp the income by the method of investigating the lease contract submitted by the taxpayer relatively simple in the case of the above real estate lease income, the taxation by estimating the above income in accordance with Article 21 of the Value-Added Tax Act is unlawful.

Article 21 of the Value-Added Tax Act

Supreme Court Decision 80Nu422 Delivered on February 9, 1982

Plaintiff

Head of Dong Busan District Office

Daegu High Court Decision 84Gu23 delivered on June 12, 1984

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

We examine the grounds of appeal.

Based on its reasoning, the court below decided that the tax disposition in this case was unlawful and revoked the portion of the tax amount and tax amount exceeding the tax amount calculated on the basis of the plaintiff's actual rent revenue and the tax amount exceeding the tax amount calculated on the basis of the plaintiff's actual rent revenue, since the defendant did not comply with the final return of value-added tax, and that the lease contract submitted by the plaintiff was not reliable and there was no evidential document that could make the plaintiff conduct a field investigation on the above rent revenue to the plaintiff. However, although the court below decided that the lease revenue in this case can be easily confirmed by investigating the lease agreement submitted by the plaintiff relatively simple and simple case (see Supreme Court Decision 80Nu422 delivered on February 9, 1982) since the plaintiff's lease revenue in this case was decided that the above tax disposition in this case was unlawful. According to the records, it is justified in the court below's decision and it is not erroneous in the misapprehension of legal theory.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Il-il (Presiding Justice)